https://www.taxtmi.com/caselaws?id=105203 The Appellate Tribunal CEGAT, Chennai, ruled in favor of the appellant, holding that 'Liquid Electrolyte' does not qualify as 'goods' subject to duty during battery manufacturing. The Tribunal found that the process did not result in a distinct marketable commodity, following precedents emphasizing the unchanged nature and use of the end product. Citing relevant cases, the Tribunal concluded that the electrolyte mixing process did not create a new excisable product. Consequently, the duty confirmation and penalty were set aside, and relief was granted to the appellant based on the law. en-us Thu, 16 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 18:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105203 The Appellate Tribunal CEGAT, Chennai, ruled in favor of the appellant, holding that 'Liquid Electrolyte' does not qualify as 'goods' subject to duty during battery manufacturing. The Tribunal found that the process did not result in a distinct marketable commodity, following precedents emphasizing the unchanged nature and use of the end product. Citing relevant cases, the Tribunal concluded that the electrolyte mixing process did not create a new excisable product. Consequently, the duty confirmation and penalty were set aside, and relief was granted to the appellant based on the law. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105203